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APPLICABILITY OF SERVICE TAX ON PLANTING THE TREES

Service Tax - By: - KASTURI SETHI - Dated:- 24-9-2015 - Applicability of Service Tax on the activity of planting trees who intends to plant trees for Gujarat Ecological Commission, fully Govt. organization of Gujarat State. After perusing all the ser .....

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/12-ST dated 20.6.2012 effective from 1.7.2012 as amended vide Notification No.6/2015-ST dated 1.3.2015 (effective from 1.4.2015). Certain services provided to Govt., local authority or Govt. Authority have been exempted from payment of Service Tax e .....

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ST dated 1.3.2015 and still the following services provided to Govt. are exempted and these are as follows :- 12. Services provided to the Government, a local authority or a governmental authority by way of construction, erection, commissioning, .....

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ent Monuments and Archaeological Sites and Remains Act, 1958 (24 of 1958); (c) omitted (d) canal, dam or other irrigation works; (e) pipeline, conduit or plant for (i) water supply (ii) water treatment, or (iii) sewerage treatment or disposal; or (f) .....

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of dirty water sewerage system is absolutely necessary. So we can understand that water being vital for human life, has granted exemption to these services in public interest. The activity of planting trees on Govt. land has also not been included in .....

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ular No.165/16/12-ST dated 20.11.2012. Other Than Negative list is a sea and pari materia to erstwhile tariff item no. 68 (All other Goods not elsewhere specified) of the Central Excise Tariff Act. This tariff item 68 was called Terror Item 68 becaus .....

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Other Than Negative List . Every service should be specifically classified keeping in view description and nature of service. Whatever has been left to mention in the list of taxable services, that is to be treated under, Other Than Negative List no .....

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enefits of planting the trees i.e. cleaning the air, providing oxygen, conserving energy, shielding from ultra violet rays, reducing global warming, preventive soil erosion etc. it can be concluded that this activity is as essential as water for huma .....

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